AICPA-ABA Joint Report on Estate Tax Reform - Table of ...

2. Repeal IRC § 2040 and Treat 100 Percent of the Value of the Jointly Owned Property as a Taxable Transfer Under the Gift Tax Law 133. 3. Allow Taxpayers to Elect Gift Tax or Estate Tax Treatment on 100 Percent of the Value of the Jointly Owned Property 134. 4. ................
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